Education and instruction for sports and leisure by self-employed instructors (18.104.22.168)
If you select a location, the contact details of the responsible Point of Single Contact and the responsible authority as well as locally valid information will be displayed.
The following formalities are performed by responsible authorities and can also be handled via the Point of Single Contact if necessary. Please specify the location via Change selection. If you choose "To the responsible Point of Single Contact for ..." (if available), the contact details of the responsible Point of Single Contact are displayed. The contact details of the competent authority/-ies are displayed after choosing the formality.
Formalities relating to the employment of workers
If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.If the employment is terminated you also have to inform the authorities where the employee has been registered.
When posting employees to Germany, the Employee Posting Act must be observed. This law obliges both employers based in Germany and employers based abroad who employ workers in Germany to comply with statutory and, in certain sectors, collectively agreed working conditions. In addition, employers are subject to further obligations.
Tax related formalities
For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:
For service providers operating across borders without a branch in Germany, there are various special jurisdictions and special regulations depending on the tax liability, activity or type of tax.
Characteristics and key concepts of the service
This service includes the administration of instruction in athletic activities, either to groups or to individuals, e.g. in summer camps or by schools. This also includes sports summer camps with or without overnight accommodation. These activities do not include universities of applied sciences and universities. Instruction may be administered in various different locations, e.g. on the unit’s or customer’s premises, in education or training institutions, or in other facilities. The instruction classified hereunder is formally organized.
This service includes:
- Sports instruction
- Sports summer camps
- Professional sports instructors, trainers, and coaches
- Sport- und Freizeitunterricht durch selbständige Lehrerinnen und Lehrer